Reduced rate (RD No 20, Table A, section XL) for schools
- The reduced VAT rate of 6% applies to buildings intended for educational institutions offering exempt education under Article 44, §2, 4°, a) of the VAT Code.
- The infrastructure may also be used for other purposes, as long as the school building is mainly used for exempt education.
- The use of the building for education must be predominant in terms of both area and time.
- In some cases, the predominant use for educational purposes proved not defensible, such as when buildings had a cultural or sports function rather than an educational function.
- Also, when the local authority provides the building to an educational establishment without transferring the right of enjoyment to the school and without the school being responsible for the supervision, management and use of the building, the reduced VAT rate cannot be applied.
- The establishment of municipal or private sports or cultural infrastructure can only get the reduced VAT rate if it is actually used predominantly and exclusively by schools for exempted education.
Source Ruling Commission – Annual Report 2022 (page 83)
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